Analysis of Implementation of SAK EMKM on the Preparation of MSME Financial Reports in Dalung Village Kuta Utara District Badung Regency

Sathvika, Ni Kadek Dhigek and Pramitari, I Gusti Ayu Astri and Wicaksana, Ketut Arya Bayu (2022) Analysis of Implementation of SAK EMKM on the Preparation of MSME Financial Reports in Dalung Village Kuta Utara District Badung Regency. Repositori Politeknik Negeri Bali.

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Abstract

Micro,small, and medium enterprises (MSME) are chosen by some people to overcome social problems that occur. MSME actors view that the accounting process is not too important to be applied so this study aims to determine the application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in the accounting process and find out the obstacles in the application of SAK EMKM to MSMEs in Dalung Village, Kuta Utara District, Badung Regency. In this study, data analysis was carried out based on the results of interviews, documentation, and observations using a questionnaire that will be distributed to 30 samples of MSMEs in Dalung Village, Kuta Utara District, Badung Regency. Then the data will be qualitatively described and will be described descriptively so that it can be seen whether the MSME actors in Dalung Village have implemented SAK EMKM. The results of this study indicate that MSME in Dalung Village, Kuta Utara District, Badung Regency are less implementing SAK EMKM which is 59.3% based on basic assumptions, recording processes, and company financial statements. There are several factors that cause MSME to be constrained in implementing SAK EMKM such as not recording all transactions in the company, lack of application of accounting transactions and the importance of preparing financial statements in accordance with SAK EMKM, not using computer assistance in the transaction recording process, and there are still few MSME actors who understand financial management due to the lack of socialization and accounting training activities for MSME. Keywords: SAK EMKM, Financial Statements, MSME.

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